Regulatory updates - Cabo Verde

An e-invoicing mandate in Cabo Verde was introduced in 2020 by decree No. 79/20 as part of a digital transformation program in the country. The e-invoicing system, known as fatura eletrónica system, requires e-invoices and related tax documents to be issued in XML format, be digitally signed, and cleared by the tax authorities in real-time/near real-time before being exchanged with the buyer. 

E-invoices must be issued using certified invoicing software or through the government's free manual e-invoicing platform designed for small taxpayers. The e-invoicing system was implemented in phases, starting on 2021 with a pilot phase, followed by a voluntary phase, and finally a mandatory phase, which concluded in 2022. 

The 2026 State Budget Law proposal was approved by Parliament, introducing additional requirements to the e-invoicing mandate, including:  

• Mandatory electronic issuance: all invoices and tax‑relevant documents must be issued electronically by all taxpayers 

• QR code and Unique Document Identifier (UDI): all invoices and related tax documents must have a QR code and UDI 

The law came into effect on January 1, 2026.